https://www.taxtmi.com/acts?id=53303 Average Maturity Period for an external commercial borrowing is computed by tracking drawals, repayments, outstanding balances and the days for which each balance remains with the borrower. Each period's weighted product is calculated by multiplying the outstanding balance by the applicable number of days and dividing it by the loan amount multiplied by 360. Adding the products for all periods determines the Average Maturity Period, with day counts calculated using the DAYS360 method. en-us Tue, 17 Feb 2026 15:08:36 +0530 Tue, 08 Sep 2026 12:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53303 Average Maturity Period for an external commercial borrowing is computed by tracking drawals, repayments, outstanding balances and the days for which each balance remains with the borrower. Each period's weighted product is calculated by multiplying the outstanding balance by the applicable number of days and dividing it by the loan amount multiplied by 360. Adding the products for all periods determines the Average Maturity Period, with day counts calculated using the DAYS360 method. Act-Rules FEMA Tue, 17 Feb 2026 15:08:36 +0530 https://www.taxtmi.com/acts?id=53303